Moving Expenses

If you moved in connection with your job or business or started a new job, you may be able to take this deduction. But your new workplace must be at least 50 miles farther from your old home than your old home was from your old workplace. If you had no former workplace, your new workplace must be at least 50 miles from your old home. You also must meet a 39-week or 78-week work test for remaining in the new location.

 The Distance Test

The distance between your new job location and your former home must be at least 50 miles more than the distance between your old job location and your former home. If you had no previous job or you return to full-time work after a long period of unemployment or part-time work, the new job location must be at least 50 niles from your former home. Self-employed individuals are also subject to the mileage test.

 39-Week Test for Employees

In addition to the distance test, you must work in the locality of the new job as a full-time employee for at least 39 weeks during the 12-month period immediately following your arrival at the new location. The 39 weeks of work need not be consecutive or with the same employer.

If you lose your job for reasons other than your willful misconduct, the 39-week requirement is waived.

 78-Week Test for the Self-Employed and Partners

In addition to the distance test, you must work in the locality of the new job as a full-time employee for at least 78 weeks during the 24-month period immediately following your arrival at the new location. At least 39 weeks must occur in the first 12 months.